Official Letter No. 1363/LĐLĐ of 2026 issued by the Ho Chi Minh City Federation of Labor on the payment of the 2% trade union funding contribution, collection of trade union membership fees, and rectification of financial collection and expenditure activities of grassroots trade unions provides as follows:
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1. Regarding the payment of the 2% trade union funding contribution:
Units are requested to make the 2% trade union funding contribution in accordance with the law. Currently, the Government has issued regulations governing the payment of the 2% trade union funding contribution, specifically:
- Prior to May 16, 2026, the payment of the 2% trade union funding contribution was governed by Decree No. 191/2013/ND-CP. Article 4 of the Decree stipulates that entities required to pay trade union funding contributions under Clause 2, Article 26 of the 2024 Law on Trade Unions are agencies, organizations and enterprises, regardless of whether or not such agencies, organizations or enterprises have established a grassroots trade union organization.
- From May 16, 2026, the payment of the 2% trade union funding contribution shall be governed by Decree No. 105/2026/ND-CP of the Government.
Regarding the handling of violations of regulations on payment of trade union funding contributions, the Government issued Decree No. 12/2022/ND-CP (Article 38), effective from January 17, 2022. From September 10, 2026, violations relating to the payment of trade union funding contributions shall be handled in accordance with Decree No. 283/2026/ND-CP (Article 42).
2. Regarding payment of trade union funding contributions through the centralized collection account of the Vietnam Trade Union:
For production and business units, the Ho Chi Minh City Federation of Labor will no longer receive 2% trade union funding contributions through its account from September 1, 2026, in order to ensure timely allocation and payment of funding to grassroots trade unions.
Production and business units shall pay the 2% trade union funding contribution through the centralized collection account of the Vietnam Trade Union from September 1, 2026.
The Ho Chi Minh City Federation of Labor provides the following guidance on payment of the 2% trade union funding contribution through the centralized collection account of the Vietnam Trade Union:
- Payment via Vietnam Joint Stock Commercial Bank for Industry and Trade (VietinBank):
- Beneficiary name: CÔNG ĐOÀN VIỆT NAM
- Account number: 1TLD + Tax Identification Number of the unit
- Bank: Vietnam Joint Stock Commercial Bank for Industry and Trade (VietinBank)
- Transfer description: <Name of unit> pays 2% trade union funding contribution for <month> <year>.
- Payment via Vietnam Bank for Agriculture and Rural Development (Agribank):
- Account name: Tong Lien Doan Lao Dong Viet Nam
- Account number: 1400288668989
- Bank: Vietnam Bank for Agriculture and Rural Development (Agribank)
- Payment via Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV):
- Account name: CÔNG ĐOÀN VIỆT NAM
- Account number: V2TT + Tax Identification Number of the unit
- Bank: Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV)
- Transfer description: <Name of unit> pays 2% trade union funding contribution for <month> <year>.
- Payment via Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank):
- Beneficiary name: CÔNG ĐOÀN VIỆT NAM
- Account number: VCBTLD + Tax Identification Number of the unit
- Bank: Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank)
- Transfer description: <Name of unit> pays 2% trade union funding contribution for <month> <year>.
Registration of identification account:
For units that have not yet registered an identification account, payment of the 2% trade union funding contribution through the centralized collection account of the Vietnam Trade Union is not yet available.
Therefore, units must urgently register and declare the required information and submit it to the Ho Chi Minh City Federation of Labor through the relevant local area management working group, specifically:
- Units without a grassroots trade union: Complete the attached form.
- Units that have established a grassroots trade union: Complete the attached form.
After the unit is issued an identification account, it shall pay the 2% trade union funding contribution through the centralized collection account of the Vietnam Trade Union and select one of the four banks mentioned above to make the payment.
